Documents With Open Comment PeriodsIssue DateComment Deadline
Exposure Draft: Conceptual Framework - The Reporting Entity11 March 201016 July 2010
Exposure Draft: Financial Instruments: Impairment5 November 200930 June 2010
Exposure Draft: Measurement of Liabilities in IAS 375 January 201012 April 2010
Documents With Expired Comment Periods
Awaiting IASB Action
Issue DateComment Deadline
Exposure Draft: Management Commentary23 June 20091 March 2010
Exposure Draft: IASB Publishes Proposals for Amendments under its Annual Improvements Project26 August 200924 November 2009
Exposure Draft: Rate-regulated Activities23 July 200920 November 2009
Exposure Draft: Discount Rate for Employee Benefits21 August 200930 September 2009
Exposure Draft: Fair Value Measurement28 May 200928 September 2009
Request for Information: Expected Loss Model25 June 20091 September 2009
Exposure Draft ED/2009/2: Income Tax (Proposed replacement of IAS 12)31 March 200931 July 2009
Exposure Draft ED/2009/3: Derecognition (Proposed amendments to IAS 39 and IFRS 7)31 March 200931 July 2009
Discussion Paper: Leases - Preliminary Views19 March 200917 July 2009
Discussion Paper: Preliminary Views on Revenue Recognition in Contracts with Customers19 December 200819 June 2009
Discussion Paper: Presentation of Financial Statements16 October 200814 April 2009
Exposure Draft 10: Consolidated Financial Statements18 December 200820 March 2009
Exposure Draft: Simplifying Earnings per Share7 August 20085 December 2008
Discussion Paper: Preliminary Views on the Reporting Entity Concept29 May 200829 September 2008
Exposure Draft: An improved Conceptual Framework for Financial Reporting: Objective of Financial Reporting and Qualitative Characteristics and Constraints29 May 200829 September 2008
Discussion Paper: Preliminary Views on Amendments to IAS 19 Employee Benefits27 March 200826 September 2008
Discussion Paper: Financial Instruments with Characteristics of Equity28 February 20085 September 2008
Exposure Draft 9: Joint Arrangements13 September 200711 January 2008
Exposure Draft: Amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IAS 19 Employee Benefits30 June 200528 October 2005
Documents With Expired Comment Periods
Awaiting IFRIC Action
Issue DateComment Deadline
None----
Documents With Expired Comment Periods
Awaiting IASC Foundation Action
Issue DateComment Deadline
None----


Top of Page Security   |   Legal   |   Privacy

Deloitte refers to one or more of Deloitte Touche Tohmatsu, a Swiss Verein, and its network of member firms, each of which is a legally separate and independent entity. Please see www.deloitte.com/about for a detailed description of the legal structure of Deloitte Touche Tohmatsu and its member firms.

© 2010 Deloitte Touche Tohmatsu.